1. If fixed costs are $330,000, the unit selling price is $73, and the unit variable costs are $48, what are the old and new break-even sales in units (rounded to a whole number) if the unit selling price increases by $4?

   a.6,875 units and 10,879 units

   b.4,521 units and 13,200 units

   c.13,200 units and 11,379 units

   d.13,200 units and 4,521 units